English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

One of the most important tools of cost management is costing. Its predicative capability is significantly influenced by the costing subject definition as well as its relation to the costs incurred. The structure of costs reflected in the costing and the method of overhead costs allocation are also playing an important role. This paper points to the importance of correct quantification of the costs incurred (especially overhead costs) per a costing unit. For this purpose, enterprises use special mathematical methods. The selection of particular method of calculation depends on the nature of production process, technology used in production, ratio between direct and indirect costs in total costs of an enterprise as well as other factors. According to specialized literature, in vast majority of cases enterprises use surcharge calculation as a costing technique for overhead costs allocation. In this regard, the selection of the appropriate cost-allocation base is very important. The model examples illustrate the influence of application of various cost-allocation bases on the single output costing. The results of the questionnaire survey implemented amongst the companies from manufacturing industry, aimed at absorption costing, represent another resource data for the examination and validation of theoretical assumptions.

OVERHEAD COSTS ALLOCATION AND ITS INFLUENCE ON SINGLE OUTPUT COSTING